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Callaway Golf Co (CALY) Fundamental Analysis & AI Grade 2026

CALY NYSE Sporting & Athletic Goods, NEC DE CIK: 0000837465
Update Pending • Analysis: May 9, 2026 • SEC Data: 2026-03-31
Combined AI Grade
C
74% Confidence
AGREEMENT
C
75% Conf
B
73% Conf

📊 CALY Key Takeaways

Revenue: $687.5M
Net Margin: 13.5%
Free Cash Flow: $-176.0M
Current Ratio: 2.28x
Debt/Equity: 0.20x
EPS: $0.47
AI Grade: C with 75% confidence
Callaway Golf Co (CALY) receives a C fundamental grade with 74% confidence from our AI analysis based on SEC 10-K filings. With revenue of $687.5M, net profit margin of 13.5%, and return on equity (ROE) of 4.4%, Callaway Golf Co demonstrates mixed fundamentals in the Market sector. Below is our complete CALY stock analysis for 2026.

Is Callaway Golf Co (CALY) a Good Investment?

Claude

Despite healthy profit margins (20.1% operating, 13.5% net), Callaway faces critical operational challenges: negative operating cash flow of -$169M and free cash flow of -$176M indicate severe working capital or earnings quality issues. Flat revenue growth (-0.8% YoY) combined with abysmal returns on capital (ROE 4.4%, ROA 2.9%) suggest the company is destroying shareholder value despite headline profitability.

ChatGPT

The company shows solid underlying operating fundamentals with a healthy 42.1% gross margin, positive operating income, and strong free cash flow generation relative to revenue. However, flat sales, a large net loss, and weak interest coverage indicate that earnings quality and balance-sheet resilience still need improvement before the fundamentals look clearly strong. Overall, the business appears financially viable, but not yet fundamentally compelling.

Callaway Golf Co Key Strengths (CALY)

Claude
  • + Strong gross margins of 47.5% indicate product pricing power and cost management
  • + Conservative balance sheet with low leverage (0.20x Debt/Equity) and substantial cash reserves of $499.5M
  • + Solid liquidity position (Current Ratio 2.28x, Quick Ratio 1.44x) provides financial flexibility
ChatGPT
  • + Strong cash generation with $334.0M in operating cash flow and $302.2M in free cash flow
  • + Healthy gross margin of 42.1% and positive operating income indicate the core business remains profitable before below-the-line charges
  • + Adequate liquidity with a 1.36x current ratio, 1.22x quick ratio, and substantial cash balance of $903.2M

CALY Stock Risks: Callaway Golf Co Investment Risks

Claude
  • ! Critical disconnect between net income (+$93.1M) and operating cash flow (-$169M) signals severe working capital problems or earnings quality issues
  • ! Negative free cash flow of -$176M is unsustainable and indicates cash burn despite reported profitability
  • ! Revenue stagnation (-0.8% YoY) with minimal growth momentum in a competitive sector
  • ! Severely depressed returns on capital (ROE 4.4%, ROA 2.9%) demonstrate inefficient capital deployment
  • ! Interest coverage of 2.4x is tight given the deteriorating cash flow situation
ChatGPT
  • ! Net margin of -19.9% and net income of -$409.3M show major earnings pressure despite positive operating profit
  • ! Revenue declined 0.8% year over year, suggesting limited top-line momentum
  • ! Interest coverage of 2.2x is thin and leaves limited cushion if financing costs stay elevated or earnings weaken

Key Metrics to Watch

Claude
  • * Operating cash flow trend and working capital management
  • * Revenue growth stabilization or acceleration
  • * Return on invested capital and asset turnover efficiency
  • * Inventory and accounts receivable levels relative to sales
ChatGPT
  • * Operating margin and net income recovery
  • * Interest coverage and debt reduction progress

Callaway Golf Co (CALY) Financial Metrics & Key Ratios

Revenue
$687.5M
Net Income
$93.1M
EPS (Diluted)
$0.47
Free Cash Flow
$-176.0M
Total Assets
$3.2B
Cash Position
$499.5M

💡 AI Analyst Insight

Strong liquidity with a 2.28x current ratio provides a solid financial cushion.

CALY Profit Margin, ROE & Profitability Analysis

Gross Margin 47.5%
Operating Margin 20.1%
Net Margin 13.5%
ROE 4.4%
ROA 2.9%
FCF Margin -25.6%

CALY vs Market Sector: How Callaway Golf Co Compares

How Callaway Golf Co compares to Market sector averages

Net Margin
CALY 13.5%
vs
Sector Avg 12.0%
CALY Sector
ROE
CALY 4.4%
vs
Sector Avg 15.0%
CALY Sector
Current Ratio
CALY 2.3x
vs
Sector Avg 1.8x
CALY Sector
Debt/Equity
CALY 0.2x
vs
Sector Avg 0.7x
CALY Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Callaway Golf Co Stock Overvalued? CALY Valuation Analysis 2026

Based on fundamental analysis, Callaway Golf Co has mixed fundamental signals relative to the Market sector in 2026.

Return on Equity
4.4%
Sector avg: 15%
Net Profit Margin
13.5%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.20x
Sector avg: 0.7x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Callaway Golf Co Balance Sheet: CALY Debt, Cash & Liquidity

Current Ratio
2.28x
Quick Ratio
1.44x
Debt/Equity
0.20x
Debt/Assets
0.0%
Interest Coverage
2.35x
Long-term Debt
$427.3M

CALY Revenue & Earnings Growth: 5-Year Financial Trend

CALY 5-year financial data: Year 2021: Revenue $3.1B, Net Income $79.4M, EPS $0.82. Year 2022: Revenue $4.0B, Net Income -$126.9M, EPS $-1.35. Year 2023: Revenue $4.3B, Net Income $322.0M, EPS $1.82. Year 2024: Revenue $4.3B, Net Income $157.9M, EPS $0.82. Year 2025: Revenue $2.1B, Net Income $95.0M, EPS $0.50.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Callaway Golf Co's revenue has declined by 32% over the 5-year period, indicating business contraction. The most recent EPS of $0.50 reflects profitable operations.

CALY Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-25.6%
Free cash flow / Revenue

CALY Quarterly Earnings & Performance

Quarterly financial performance data for Callaway Golf Co including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $629.6M $2.1M $0.02
Q3 2025 $934.0M $2.1M $-0.02
Q2 2025 $1.1B $2.1M $0.11
Q1 2025 $1.1B $2.1M $0.01
Q3 2024 $1.0B -$3.6M $-0.02
Q2 2024 $1.2B $62.1M $0.32
Q1 2024 $1.1B $6.5M $0.04
Q3 2023 $988.5M $29.7M $0.16

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Callaway Golf Co Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$169.0M
Cash generated from operations
Stock Buybacks
$42.0M
Shares repurchased (TTM)
Capital Expenditures
$7.0M
Investment in assets
Dividends
None
No dividend program

CALY SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Callaway Golf Co (CIK: 0000837465)

📋 Recent SEC Filings

Date Form Document Action
Jun 1, 2026 8-K d16706d8k.htm View →
May 29, 2026 4 xslF345X06/wk-form4_1780087045.xml View →
May 29, 2026 4 xslF345X06/wk-form4_1780087011.xml View →
May 29, 2026 4 xslF345X06/wk-form4_1780086980.xml View →
May 29, 2026 4 xslF345X06/wk-form4_1780086951.xml View →

Frequently Asked Questions about CALY

What is the AI rating for CALY?

Callaway Golf Co (CALY) has a Combined AI Grade of C from Claude (C) and ChatGPT (B) with 74% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are CALY's key strengths?

Claude: Strong gross margins of 47.5% indicate product pricing power and cost management. Conservative balance sheet with low leverage (0.20x Debt/Equity) and substantial cash reserves of $499.5M. ChatGPT: Strong cash generation with $334.0M in operating cash flow and $302.2M in free cash flow. Healthy gross margin of 42.1% and positive operating income indicate the core business remains profitable before below-the-line charges.

What are the risks of investing in CALY?

Claude: Critical disconnect between net income (+$93.1M) and operating cash flow (-$169M) signals severe working capital problems or earnings quality issues. Negative free cash flow of -$176M is unsustainable and indicates cash burn despite reported profitability. ChatGPT: Net margin of -19.9% and net income of -$409.3M show major earnings pressure despite positive operating profit. Revenue declined 0.8% year over year, suggesting limited top-line momentum.

What is CALY's revenue and growth?

Callaway Golf Co reported revenue of $687.5M.

Does CALY pay dividends?

Callaway Golf Co does not currently pay dividends.

Where can I find CALY SEC filings?

Official SEC filings for Callaway Golf Co (CIK: 0000837465) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is CALY's EPS?

Callaway Golf Co has a diluted EPS of $0.47.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is CALY's fundamental grade?

Based on our AI fundamental analysis in June 2026, Callaway Golf Co has a C grade with 74% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is CALY stock overvalued or undervalued?

Valuation metrics for CALY: ROE of 4.4% (sector avg: 15%), net margin of 13.5% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

What is CALY's AI grade for 2026?

Our dual AI analysis gives Callaway Golf Co a combined C grade for 2026. Revenue is data pending, with profitability above sector average. Always conduct your own research.

What is CALY's free cash flow?

Callaway Golf Co's operating cash flow is $-169.0M, with capital expenditures of $7.0M. FCF margin is -25.6%.

How does CALY compare to other Market stocks?

Vs Default sector averages: Net margin 13.5% (avg: 12%), ROE 4.4% (avg: 15%), current ratio 2.28 (avg: 1.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 9, 2026 | Data as of: 2026-03-31 | Powered by Claude AI